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a tax return for any of the years at issue. On the record before
us, we find that respondent has carried respondent’s burden of
production under section 7491(c) with respect to the addition to
tax under section 6651(a)(1) for each of the years at issue that
respondent determined in the notice. On that record, we further
find that petitioner has failed to carry his burden of showing
that respondent was wrong in determining that petitioner is
liable for each such year for such addition to tax.
With respect to the increase in the addition to tax under
section 6651(a)(1) for each of the years 1996 and 1997 which
respondent alleged in respondent’s amendment to answer and on
which respondent has the burden of proof, respondent claims that
such an increase for each such year is appropriate for the
following reasons. As discussed above, in respondent’s amendment
to answer respondent conceded the respective determinations in
the notice under section 6651(a)(2) for the years 1996 and 1997.
According to respondent, respondent’s concession requires that
the amount of the addition to tax under section 6651(a)(1) be
calculated under that section without regard to section
6651(c)(1). We agree. On the record before us, we find that
respondent has carried respondent’s burden of showing that the
amount of the addition to tax under section 6651(a)(1) that
respondent determined in the notice for each of the years 1996
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Last modified: May 25, 2011